§ 1.7701(l)-1. Conduit financing arrangements.

Other regulations under § 7701

• § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 1.7701(l)-0 Table of contents.
• § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
• § 1.7701(l)-4 Rules regarding inversion transactions.
• § 20.7701-1 Tax return preparer.
• § 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 25.7701-1 Tax return preparer.
• § 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 26.7701-1 Tax return preparer.
• § 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 28.7701-1 Tax return preparer.
• § 31.7701-1 Tax return preparer.
• § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 40.7701-1 Tax return preparer.
• § 41.7701-1 Tax return preparer.
• § 44.7701-1 Tax return preparer.
• § 53.7701-1 Tax return preparer.
• § 54.7701-1 Tax return preparer.
• § 55.7701-1 Tax return preparer.
• § 56.7701-1 Tax return preparer.
• § 156.7701-1 Tax return preparer.
• § 157.7701-1 Tax return preparer.
• § 301.7701-1 Classification of organizations for federal tax purposes.
• § 301.7701-2 Business entities; definitions.
• § 301.7701-3 Classification of certain business entities.
• § 301.7701-4 Trusts.
• § 301.7701-5 Domestic and foreign business entities.
• § 301.7701-6 Definitions; person, fiduciary.
• § 301.7701-7 Trusts—domestic and foreign.
• § 301.7701-8 Military or naval forces and Armed Forces of the United States.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 7701 Definitions

Cited by 1 other regulation

• § 1.7701(l)-0 Table of contents.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. October 14, 1997Amended by T.D. 8735 (62 FR 53502)
2. August 11, 1995Issued by T.D. 8611 (60 FR 41015)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. General actuarial valuations

Nearby sections

• § 1.7520-3 Limitation on the application of section 7520.
• § 1.7520-4 Transitional rules.
• § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 1.7701(l)-0 Table of contents.
• § 1.7701(l)-1 Conduit financing arrangements.
• § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
• § 1.7701(l)-4 Rules regarding inversion transactions.
• § 1.7702-0 Table of contents.
• § 1.7702-2 Attained age of the insured under a life insurance contract.